Tá an chuid seo den suíomh idirlín ar fáil i mBéarla amháin i láthair na huaire.
Revenue may grant tax exemption to a sports body whose sole purpose is to promote an athletic or amateur game or sport. Any income received by the sports body must be used for the purpose of promoting the game or sport.
If the exemption is granted to your sports body, you may be exempt from paying:
Other tax reliefs may be available as follows:
If your sports body has employees, you will have to pay Income Tax under the Pay As You Earn (PAYE) system.
For more information, you can access the Guide to Pay As You Earn (PAYE) system in the Employing People section of our website.
The exemption does not apply to Deposit Interest Retention Tax (DIRT) or Value-Added Tax (VAT).
Next: How to apply for a Sports Body Tax Exemption
Published: 29 January 2020
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